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Highlights / Annotations / Catch Notes For June

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Showing 1951 to 2000 of 6336 Records

1 ....36 37 38 394041 42 43 44........ 127

June 9, 2022 Case Laws Income Tax

Addition of sales promotion expenses - Payment to Doctors / medical practitioners - Assessee has not submitted any technical record or any agreement entered with those......
June 9, 2022 Case Laws Income Tax

Failure to comply with directions given to the AO by the appellate authority - Assessing Officer, in a most negligent and mechanical manner, rejected the application of.....
June 9, 2022 Case Laws Customs

Validity of second SCN - invocation of Extended period of Limitation - it is found that the amount of interest under Section 28 AA demanded in the earlier show cause......
June 9, 2022 Case Laws Companies Law

Defect in preparation of profit and loss account of the company - amount of bad debt written off - offence either under Section 447 or 448 of the Companies Act - The......
June 9, 2022 Case Laws Insolvency and Bankruptcy

Validity of Ex-parte order of NCLAT - appellant having been deprived of a reasonable opportunity of hearing - Service of notice - Fresh notice was issued on which, the......
June 9, 2022 Case Laws Service Tax

Levy of Service Tax on amount of penalty (liquidated damages) collected from their contractor - to refrain from an act or to tolerate an act or a situation or to do an......
June 9, 2022 Case Laws Central Excise

CENVAT Credit - capital goods - manufacture of exempted goods - On analysis of CENVAT Credit Rules, 2004 particularly Rule 6(6)(v) which are explanation to Rule 6(4),......
June 9, 2022 Case Laws Central Excise

Refund claim of amount deposited during investigation - the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The....
June 9, 2022 Case Laws Central Excise

Refund of Service tax paid on reverse charge mechanism which was otherwise not payable - Period of limitation - if on the pretext that since the amount of duty or......
June 9, 2022 Case Laws Indian Laws

Validity of order of Lok Adalat based on mutual compromise - High court set aside the order of Lok Adalat -Suit for partition and separate possession of property - The......
June 9, 2022 Case Laws Indian Laws

Dishonor of cheque - signature on the cheque has been denied or not - The first respondent/P.W. 1 admit that it is the usual practice that, while running a chit fund,......
June 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - conviction for offence under Section-138 of the Negotiable Instrument Act, 1981 - The argument advanced on the point of arbitration is not......
June 8, 2022 Case Laws GST

Attachment of property of petitioner - merely because of the wrong quoting of the provision, the order impugned before the Writ Court cannot be successfully assailed by.....
June 8, 2022 Case Laws GST

Seeking to allow petitioner to adjust the credit amount which was blocked - Demand u/s 74(5) - in the notice dated 01.11.2021, it is wrongly mentioned as Form GST......
June 8, 2022 Case Laws GST

Seeking grant of bail - wrongful availment and passing of Input Tax Credit - The investigations in the instant matter smacks of whimsical and arbitrary action on the......
June 8, 2022 Case Laws GST

Seeking grant of anticipatory bail - passing huge amount of inadmissible Input Tax Credit (ITC) in fraudulent manner by the way of issuing bogus invoices without supply.....
June 8, 2022 Case Laws Income Tax

Waiver of interest - interest liability should be computed from the last date for payment of tax in the relevant assessment year up to the date of payment at the same......
June 8, 2022 Case Laws Income Tax

Deduction u/s 80IB(11A) - the export entitlements (MEIS) and the duty drawback of promotion scheme is an income asssessable under the head “profits or gains from......
June 8, 2022 Case Laws Income Tax

Disallowance of interest expenses u/s.36(1)(iii) - Once project is abandoned, it seizes to become eligible asset to capitalize borrowing cost to the work in progress......
June 8, 2022 Case Laws Income Tax

Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961......
June 8, 2022 Case Laws Income Tax

Exemption u/s 11 - Life Membership Fees claimed as capital receipt of the corpus donation - by no stretch of imagination, membership fee can partake character of......
June 8, 2022 Case Laws Income Tax

Revision u/s 263 - period of limitation - the case was re-assessed u/s. 143(3) r.w.s. 147 - the case of the assessee was again reopened and the assessment u/s. 143(3)......
June 8, 2022 Case Laws Income Tax

Disallowance u/s 36(1)(va) - Delayed Remittance of employees contribution towards provident fund (PF) - the amendment brought in the statue i.e., by Finance Act, 2021,......
June 8, 2022 Case Laws Income Tax

TP Adjustment - No adjustment towards working capital has been allowed to the assessee - One has to see that reasonable adjustment is being made so as to bring both......
June 8, 2022 Case Laws Direct Taxes

Benami transaction - availability of joint family property or income - joint family acquisition - Purchase of property in the name of wife (Mrs. A) - Presumption of......
June 8, 2022 Case Laws Customs

Classification of imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the......
June 8, 2022 Case Laws Customs

Application for admission of additional grounds - Challenging the Jurisdiction - proper officer to issue SCN - Amendments made by the Finance Act, 2022 - by the Act, the....
June 8, 2022 Case Laws Companies Law

Violation of principles of natural justice - Validity of prosecution proceedings - service of SCN - Case of petitioners is that, prior to launching the criminal......
June 8, 2022 Case Laws Insolvency and Bankruptcy

CIRP process - Leave encashment amount payable to the applicant shall be treated as part of CIRP cost, or not - The compensation amount of Rs. 25,68,000/- claimed by the....
June 8, 2022 Case Laws Service Tax

Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period....
June 8, 2022 Case Laws Service Tax

Demand of service tax - value of taxable services - alleged erroneous adjustments in the books of account - It is a settled position that the authorities cannot reject......
June 8, 2022 Case Laws Service Tax

Levy of service tax - export of services or not - Distinct Person - In the present case the appellant are on better footing as they have constitutionally two different......
June 8, 2022 Case Laws Service Tax

Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or......
June 8, 2022 Case Laws Central Excise

Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing......
June 8, 2022 Case Laws Central Excise

Validity of SCN issued - Power of trial court to accept the challenge the validity of SCN - Prosecution proceedings against the accused - applicability of time......
June 8, 2022 Case Laws Central Excise

Adjustment of interest and penalty from the refundable amount - Such power of adjustment cannot be exercised for demand of tax/interest/penalty which is sub judice.......
June 8, 2022 Case Laws VAT and Sales Tax

Benefit of the concessional rate of tax - Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as.....
June 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - he trial court is empowered to direct payment of compensation, double that amount. Rs. 7,02,500/- is the fine imposed in the case on hand and the......
June 7, 2022 Case Laws GST

Blocking of Input Tax Credit - the reason to invoke the power conferred under Rule 86A of CGST Rules against the petitioner is an intelligence report received from......
June 7, 2022 Case Laws GST

Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the.....
June 7, 2022 Case Laws GST

Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated......
June 7, 2022 Case Laws GST

Seizure of goods alongwith the vehicle - The imposition of the penal consequences due to an exception, which has been caused on account of the inadvertent human error by....
June 7, 2022 Case Laws GST

Maintainability of appeal before Commissioner (appeals) - Period of limitation - Seeking restoration of cancellation of registration - no fault can be attributed to the.....
June 7, 2022 Case Laws GST

Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a.....
June 7, 2022 Case Laws Income Tax

Vivad se Vishwas Scheme - Extension of the last date for payment of tax sought to be applied for filing new application - No such press release or notification was......
June 7, 2022 Case Laws Income Tax

Claim towards bad debts - if the provision written back is the excess provision than the money realized, then that would 100% be brought to tax apart from the fact that.....
June 7, 2022 Case Laws Income Tax

Exemption u/s 11 - Charitable activity or not - printing of News papers to educate the Toiling Masses being its objects - Tribunal has not rendered any finding on the......
June 7, 2022 Case Laws Income Tax

Revision u/s 263 - during the course of assessment, the AO made an addition on account of unexplained cash credit of unsecured loan u/s 68 - AO omitted to disallow the......
June 7, 2022 Case Laws Income Tax

MAT computation - Disallowances on account of loss on revaluation of fixed assets - The expression 'income defined under Section 2(24) of the Act does not include such......
June 7, 2022 Case Laws Income Tax

Conversion of 'Limited scrutiny' to 'Complete Scrutiny' - We are not convinced with the argument of the DR that the issue raised by the AO is limited to the cash in hand....

1 ....36 37 38 394041 42 43 44........ 127

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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